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2025-07-31-accounts

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GAP
A Pro ae
ThunekOe Project
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GAP - A THANET COMMUNITY PROJECT

TRUSTEES’ ANNUAL REPORT AND EXAMINED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

GAP - A THANET COMMUNITY PROJECT

CONTENTS FOR THE YEAR ENDED 31 JULY 2025

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|||||| |---|---|---|---|---| |Pages| |Trustees' Annual|Report|4-5| |Independent Examiner's|Report|6| |Statement|of|Financial|Activities|4| |Balance|Sheet|8| |Notes|to the|Financial|Statemenis|9-18|

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GAP - A THANET COMMUNITY PROJECT

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TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 JULY 2025

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a The Trustees have pleasure in presenting their report and the unaudited financial statements of the charity for the year ended 31 July 2025. : The financial statements comply with the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

REFERENCE AND ADMINISTRATIVE DETAILS

Charity Registration Number 1084622

Principal Address

Queens Road Baptist Church Queens Road

Broadstairs Kent CT10 1NU

Key Management Personnel Trustees (executive committee) Rev C Matthewman Chair (as from 20.10.25) Ex Officio Trustee Rev R Bonner Chair (resigned 20.10.25) Mrs J Shepherd Mr D Groves Treasurer Mr B Watson (resigned 19.5.25) Mr J Jervis Secretary Mr M Jupp Staff Mrs O Bull Operations Manager Mrs A Pratt Deputy Operations Manager

Bankers

Lloyds Bank Pic

CCLA Investment Management Limited

Independent Examiner Mr S J Wren FCCA

Accountancy Matters (Kent) Limited The Marlowe Innovation Centre Marlowe Way Ramsgate Kent CT12 6FA

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TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 JULY 2025

The Gap Project serves the deprived community of Thanet in East Kent which is the most deprived local authority in Kent. The Project is inclusive and engages with all ages and backgrounds. | : Our full weekly programme fulfils seven key areas: | 1. Families & the under 5’s : This year, we have continued year, we have continued we have continued have continued continued to invest in early years years support, recognising the importance of giving families importance of giving families of giving families giving families

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GAP - A THANET COMMUNITY PROJECT

eee STRUCTURE, GOVERNANCE AND MANAGEMENT

The GAP Project was registered as a charity on 19 January 2001 and serves the deprived community of Thanet in East Kent. The Project is inclusive and engages with all ages and backgrounds. The charity is an unincorporated association governed by its Constitution formulated on 26 September 2000 and amended 7 February 2005.

Trustees are appointed by the executive committee and meet on a monthly basis with further ad-hoc meetings being called as necessary. The responsibility for all operational activity, service quality and development, within a budget set and monitored by the board of Trustees was held by the Operations Manager assisted by the Deputy Operations Manager, which are considered to be the charity's Key Management Personnel.

The Gap Project employs 4 salaried staff who are all part-time: an Operations Manager, a Deputy Operations Manager, a Café Manager and a Children’s & Family Co-Ordinator. There are also 4 sessional workers supporting the groups and activities.

OBJECTIVES AND ACTIVITIES

As recorded in the constitution The Gap Project’s charity objectives are:-

To run a community project which will promote and further the well-being and quality of life, relieve poverty where possible, improve family relationships and advance educational opportunities of a wide age range of people, particularly the disadvantaged and vulnerable in the Thanet community? It is based on Christian principles, non-judgemental and holistic in its purposes. In these objects it seeks to work with other agencies, both statutory and voluntary.

The trustees have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing their aims and objectives and in planning future activities. In particular the trustees consider how planned activities will contribute to the charity's aims and objectives.

This year, we have continued year, we have continued we have continued have continued continued to invest in early years years support, recognising the importance of giving families importance of giving families of giving families giving families the best possible start. Provision included subsidised créche session, a parent, toddler and baby focus group, Down with Friends, a group supporting babies and toddlers with Down’s Syndrome and personalised home visits. Alongside this, our monthly Family Café, school holiday activity days, and the much-loved family camping weekend provided safe, affordable and welcoming spaces for families to connect, learn, and grow together.

2. Young people

We remain committed to supporting young people across Thanet, working closely with partner organisations to increase opportunities and build confidence. Wellbeing for Youth group, focusing on mental health and resilience. In addition, we strengthened our links with schools and colleges, providing meaningful work placements that help prepare young people for further education, training, and employment.

3. Older people

Our work with older members of the community continues to flourish. The Friday Club remains a cormerstone, offering a programme of crafts, games, and guest speakers to reduce isolation and promote social connection. Weekly Armchair Exercise sessions support physical health and mobility, while Music4Wellbeing harnesses the power of music to bring joy, particularly to those living with dementia and their carers. .

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GAP - ATHANET COMMUNITY PROJECT Page 3 TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 JULY 2025 EE E ee eee 4. Additional needs

Inclusion is central to our ethos. The WEB (Welcome Everybody) group meets twice monthly, offering adults with learning disabilities opportunities to take part in physical, vocational, creative, and recreational activities. We also continue to provide supported work placements within our Café and volunteering - Opportunities across the project, enabling participants to develop skills, confidence, and independence.

5. Education & Training

We have continued to deliver accessible learning opportunities for the local community. Twice-weekly IT Support and Advice sessions, including certificated courses, help older adults, vulnerable individuals, and those isolated from technology to build digital confidence. In addition, our literacy and numeracy classes support adults facing barriers in these essential areas, helping to increase independence and employability.

6. Homeless & Community Support

Our Drop-in Service operates twice weekly, providing hot meals, shower and laundry facilities, and compassionate support to those experiencing homelessness and hardship. In parinership with two local charities, who offer pathways to resettlement and addiction recovery, ensuring people are not only supported in crisis but also given opportunities to rebuild their lives.

7. Wellbeing Café

The Wellbeing Café has continued to bea vital community hub, meeting weekly to support physical, emotional, social, spiritual, and intellectual wellbeing. Open to all, it reflects the diversity of our community and offers a safe, inclusive space where people of all ages, backgrounds, and abilities can feel connected, valued, and supported.

There are two Social Enterprises:

  1. Gap Café (Until 30th June 2025) - Open Monday to Saturday 9am-2pm. A popular hub located at the heart of the local community serving hot and cold food and beverages. Two thirds of the volunteers have additional needs or long-term health conditions. All profits are used by the charity for the benefit of the GAP Project. The café was incorporated into the Gap Community Café a private company limited by guarantee on 1st July 2025 (Company number 16553329). All net profits of the Gap Community Café are donated to Gap — A Thanet Community Project.

  2. Gap Project Trading Company - A shop (a company owned by the charity called Gap Project Trading Company Limited, incorporated in England & Wales with company number 9696909) located in Broadstairs High Street selling high quality used clothes and bric-a-brack. The charity owns 5,000 ordinary shares of £1 each in this company which are held in the name of Christopher Matthewman on behalf of the charity. The company statutory accounts for the year ended 31 December 2024 show a profit of £19,264 all of which has been gifted to the Gap Project charity.

Social Investment & Contribution of Volunteers

There are 140 volunteers working in the Gap Project and a further 18 in the Gap in the Market shop. 40% of the volunteers have a learning disability or a long-term condition.

Staff offer one-to-one support when required and are often involved in advocacy, attending appointments, advice and support.

Volunteers support all the groups and activities. Many bring a wealth of skills and experience that enables the project to function with a high level of expertise.

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TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 JULY 2025

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GAP - ATHANET COMMUNITY PROJECT

eS ACHIEVEMENTS AND PERFORMANCE

Over the past year the Gap Project has :-

°(Been awarded the Mayoress Cup for outstanding community service and support. * (llaunched Art for Wellbeing, a creative programme supporting mental health and personal growth. ein partnership with Kent County Council, became recognised as Hypertension Heroes, offering local residents access to free blood pressure checks and health awareness. (Delivered daily support to a wide range of vulnerable individuals across our community. (Provided practical advice and guidance to people in crisis on a daily basis. (Maintained regular contact with volunteers and service users, ensuring ongoing connection and care. *(Worked closely with local partners such as the Hearing Clinic, counselling and health charities, The RISE Team, Citizens Advice Bureau, PACT, FareShare Kent, Forward Trust, Porchlight, and Thanet Volunteer Bureau to provide joined-up support for our community.

Numbers reached: Families & under 5’s 116 families, 146 children Young People 31 Older People 151 — Armchair exercises 30 — Friday club 53 — Music group Special Needs 22 Education & IT 14 — Numeracy & Literacy 10 - IT Homeless 13-19 average daily numbers Well-being 8910 — — during the15 average yearweekly numbers 26 — during the year Art for Wellbeing 16 - during the year

FINANCIAL REVIEW

Financial position

. The results of the charity for the year are set out in the Financial Statements. Overall the total income for the year was £174,380 (2024 - £1 97,240) and expenditure was £190,673 (2024 - £1 78,540) giving a deficit for the year of £16,293 (2024 - £18,700 surplus). The £16,293 deficit was covered by our reserves which declined from £112,136 to £95,843.We continue to prepare the accounts on an accruals basis as we feel that this better represents the financial status of the charity and gives clarity to funders.

Principal funding sources

Principal funding for the year was from grants and the Gap Shop. Additional gifts, fees and individual donations resulted in a total income of £174,380. Expenditure of £190,673 for the year has supported the key objectives of each group and activity in the Gap Project as well as individual support for the deprived community of Thanet.

Reserves Policy and going concern

The trustees review the level of reserves periodically to ensure the charity is managed efficiently and to provide a buffer for uninterrupted services. It is their policy to maintain unrestricted funds at a level which equates to between three and six months expenditure. This provides sufficient funds to cover management, administration and running costs

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GAP - A THANET COMMUNITY PROJECT

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 JULY 2025

aEE ee 2 PSE Fe DEVELOPMENT PLANS

These include:

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Signed on behalf of the Board of Trustees by :

Rev C Matthewman - Chairman Date : [Z bes [26

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

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GAP - A THANET COMMUNITY PROJECT

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| report to the trustees on my examination of the accounts of the charity for the year ended 31 July 2025 which are set out on pages7 to 18.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). | report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement | have completed my examination. | confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect :

1 accounting records were not kept in respect of the charity as required by section 130 of the Act; or 2 the accounts do not accord with those records: or 3 the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirements that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.

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i have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the : accounts to be reached.

: SJ Wren FCCA Accountancy Matters (Kent) Limited Chartered Certified Accountants The Marlowe Innovation Centre Marlowe Way Ramsgate Kent CT12 6FA Date: (4 (i | UG

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GAP - A THANET COMMUNITY PROJECT

STATEMENT OF FINANCIAL ACTIVITIES

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|||||||||| |---|---|---|---|---|---|---|---|---| |FOR THE YEAR|ENDED|31|JULY 2025| |a|a|ne|a|ern|te|te Sy oe|in|tee,| |2025|2024| |Unrestricted|Restricted|Total|Total| |funds|funds|funds|funds| |£|£|£|=| |Notes| |INCOME| |Donations|and|grants|2|31,868|34,908|66,776|101,574| |Charitable|activities|3|104,925|-|104,925|94,076| |Other trading|activities|4|1,203|-|1,203|.| |Investment income|5|1,476|-|1,476|1,590| |TOTAL INCOME|139,472|34,908|174,380|197,240| |EXPENDITURE| |Cost|of raising funds|19,582|-|19,582|17,364| |Charitable|activities|159,329|11,762|171,091|161,176| |TOTAL EXPENDITURE|6|178,911|11,762|190,673|178,540| |NET INCOME/(EXPENDITURE) FOR THE YEAR| |BEFORE TRANSFERS|(39,439)|23,146|(16,293)|18,700| |Transfers between funds|13|36,451|(36,451)|-|-| |NET MOVEMENT|IN|FUNDS FOR THE YEAR|(2,988)|(13,305)|(16,293)|18,700| |Balance as|at|1|August 2024|87,419|24,717|112,136|93,436| |BALANCE AT 31|JULY 2025|84,431|11,412|95,843|112,136|

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GAP - ATHANET COMMUNITY PROJECT

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BALANCE SHEET AS AT 31 JULY 2025

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|||||||| |---|---|---|---|---|---|---| |eee| |Notes|2025|2024| |£|cc| |FIXED|ASSETS| |Tangible|assets|8|372|5,687| |Investments|9|-|-| |372|5,687| |CURRENT ASSETS| |Stock|-|800| |Debtors and|prepayments|10|6,155|22,530| |Cash|at bank|and|in|hand|96,833|88,796| |102,988|112,126| |CURRENT|LIABILITIES| |Creditors:|amounts|falling|due|within|one| |year|11|LAT|5,677| |95,471|106,449| |NET ASSETS|42|95,843|112,136| |Represented|by:| |FUNDS|OF THE|CHARITY| |Unrestricted|general fund|13|84,431|87,419| |Designated|fund|13|-|-| |Restricted funds|13|11,412|24,717| |TOTAL FUNDS|95,843|112,136|

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Aporoved and signed for issue by the Trustees on

Mr D Groves - Treasurer (¢]1[ 2020

Rev C Matthewman - Chairman Ig le [ze

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GAP - ATHANET COMMUNITY PROJECT

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

eaaSe erie de ee 1 ACCOUNTING POLICIES

@) Basis of accounting The financial statements have been prepared in accordance with Accounting and Reporting by Charities : Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019) - (Charities SORP (FRS102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Charities Act 2011.

GAP - A Thanet Community Project meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise Stated in the relevant accounting policy note.

b) Preparation of the accounts ona going concern basis ‘Due to the availability of reserves carried forward as at the end of the financial year, the trustees have a reasonable expectation that the charity has adequate resources to continue as a going concern but this may result in the level of activities offered having to be reduced. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

c) Income Grants receivable - grants made to finance the activities of the Charity are credited to the statement of financial activities (SOFA) accounting in the period to which they relate.

Otherreceived.income - other income, including donations, gifts and bank interest are included as they were

Deferred income - income received before the balance sheet date in respect of contract activities to be carried out after the balance sheet date will be reflected within deferred income on the balance sheet.

All expenditure is accounted for on an accruals basis and includes VAT where applicable. Expenditure has been included under expense categories that aggregate all costs for allocation to activities. Charitable expenditure - comprises those costs incurred by the charity in the delivery of its activities and services for beneficiaries. It includes both those costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them, including governance costs (costs associated with meeting the constitutional and Statutory requirements of the charity and includes the Independent Examiners fee).

e) Depreciation of fixed assets Tangible fixed assets costing more than £250 are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life of 4 years.

GAP - A THANET COMMUNITY PROJECT

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

aiiisaasinmaiaaiccimenaaemmeememmmmeriamame sia4 ACCOUNTINGsacgs POLICIESane eae

f) Fund accounting

Unrestricted funds are grants, donations and other incoming resources receivable by the charity without further specified purpose and are available as general funds.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The aim of each restricted fund is set out in the notes to the financial statements.

GAP - ATHANET COMMUNITY PROJECT

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 ee ee ate “Nr EP rn aS a niet x es a i ae aa

2 DONATIONS AND GRANTS

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2 DONATIONS ANDAND GRANTS
2025 2024
Unrestricted Restricted Total Total
funds funds funds funds
fe £ £ £
Donations
Gap ProjectTrading Co. Lid - Donation 19,264 - 19,264 25,297
Queens Road Baptist Church 2,785 2,100 4,885 7,520
Otherdonations 9,819 2,939 12,758 11,231
Grants :
KentCommunity Foundation - - - 8,000
BaileyThomas Foundation Trust - 15729 1,£29 -
The Bishop Radford Trust - 1,000 1,000 -
Chapman CharitableTrust - 1,000 1,000 -
Maurice& Hilda Laing Charitable Trust - 8,250 8,250 -
Charles Hayward Foundation - 2,000 2,000 -
D'Oyly Carte Charitable Trust - 4,800 4,800 -
EK360 - 1315 1,375 -
McCarthyStone Foundation - ROT AGIS: 1,715 -
Broadstairs & St Peter's Town Council - - - 1,550
Kent County Council - - - 1,050
Asda Foundation - - - 600
The Albert HuntTrust - 8,000 8,000 7,000
CTIO Parochial Charities - - - 2,426
Nationwide ~ - - 12,200
Lawson Trust - - - 8,000
Souter CharitableTrust - - - 3,000
Colyer Fergusson CharitableTrust - - - 5,000
Woodroffe Benton Foundation - - ~ 1,250
TheWoodward Charitable Trust - - - 1,250
The Clothworkers' Foundation - - - 5,200
The BarchesterCharitable Foundation - - - 1,000
31,868 34,908 66,776 101,574
3 INCOME FROM CHARITABLE ACTIVITIES
Café income 84,639 - 84,639 78,266
Creche 2,087 - 2,087 3,841
Work Placements - ~ - -
Otherfees receivable 18,199 - 18,199 11,969
104,925 - 104,925 94,076
4 OTHERTRADING ACTIVITIES
Family Fayre 983 - 983 -
Otherfundraising 220 - 220 -
1,203 - 1,203 -
5 INVESTMENT INCOME
Bankinterest receivable 1,476 - 1,476 1,590
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GAP - A THANET COMMUNITY PROJECT

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

NOTES TO THETO THETHE FINANCIAL STATEMENTSSTATEMENTS
FOR THE YEARTHE YEARYEAR ENDED 31 JULY 20252025
NOTES TO THETO THETHE FINANCIAL STATEMENTSSTATEMENTS
FOR THE YEARTHE YEARYEAR ENDED 31 JULY 20252025
NOTES TO THETO THETHE FINANCIAL STATEMENTSSTATEMENTS
FOR THE YEARTHE YEARYEAR ENDED 31 JULY 20252025
NOTES TO THETO THETHE FINANCIAL STATEMENTSSTATEMENTS
FOR THE YEARTHE YEARYEAR ENDED 31 JULY 20252025
NOTES TO THETO THETHE FINANCIAL STATEMENTSSTATEMENTS
FOR THE YEARTHE YEARYEAR ENDED 31 JULY 20252025
NOTES TO THETO THETHE FINANCIAL STATEMENTSSTATEMENTS
FOR THE YEARTHE YEARYEAR ENDED 31 JULY 20252025
a
or
arenact
Ge Soe
6 EXPENDITURE 2025 2024
Unrestricted Restricted Total Total
funds funds funds funds
re £ £ £
Cost of raising funds
Card transaction charges 716 - 716 683
Wages and salaries 17,796 - 17,796 15,519
Equipment support 561 - 561 754
Publicity 509 - 509 408
19,582 - 19,582 17,364
Charitable activities costs
Wages and salaries 55,343 - 55,343 54,204
Café cosis (adjusted for stock) 31,905 1,029 32,934 32,738
OtherCommunity Centre activities 1,046 10,733 11,779 10,968
Donations toQRBC 10,324 - 10,324 -
Household Support Fund - - - 80
Travel and volunteer costs
Training
2,629
604
- 2,629
604
2,533
145
Repairs and renewals 882 ~ 882 1,023
Use ofpremises 17,750 - 17,750 17,340
Insurance
Subscriptions
1,646
1,201
~
-
1,646
1,201
1,445
1,595
Sundries 779 - 779 26
Cleaning 129 - 129 553
Depreciation 2,090 - 2,090 2,187
Support costs
Wagesand salaries 19,154 - 19,154 20,216
Bookkeeper 4,960 - 4,960 5,650
Professional fees 405 - 405 35
Printing, Postage and stationery 1,159 - 1,159 2,742
Telephone 406 - 406 1,102
Bank charges 859 - 859 658
Governance costs
Wages and salaries 5,098 - 5,098 5,024
AGM costs - - - -
Independent Examiner's fee 960 - 960 912
159,329 11,762 171,091 161,176
Totalexpenditure 178,911 11,762 190,673 178,540

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GAP - A THANET COMMUNITY PROJECT

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

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7 INFORMATION REGARDING EMPLOYEES 2025 2024
£
Wages and salaries 96,546 90,784
Redundancy - ~
Sub contract 1,499 2,123
Social securitycosts 6,816 5,315
Employer pension contributions 1,571 1,495
EmploymentAllowance (6,699) (4,754)
99,733 94,963

The average monthly head count was 8 (2024 - 8) staff.

The average number of employees based on full time equivalents was 4 (2024 - 4).

No employee received remuneration of more than £60,000 during the year.

No Trustees received remuneration or were reimbursed expenses during the year.

The total employee benefits (including employers national insurance) of the key management personnel of the charity were £50,980 (2024 - £46,214).

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FIXED ASSETS
Fixtures & Computers
fittings &equipment Total
£ £ £
Cost
As at 1 August2024 12,250 929 13,179
Additions 260 - 260
Disposals (11,765) (279) (12,044)
As at 31 July2025 745 650 1,395
Depreciation
As at 1 August2024 6,563 929 7,492
Charge forthe year 2,090 2,090
On disposals (8,280) (279) (8,559)
As at 31 July2025 373 650 1,023
Net book value
As at 31 July2025 372 - 372
Asat31July2024 5,687 - 5,687

The charity owns 5,000 (2024 - 5,000) ordinary shares of £1 each in its wholly owned subsidiary company Gap Project Trading Company Limited which is incorporated in the United Kingdom (Company Reg No. 9696909). The shares are held in the name of Christopher Matthewman on behalf of the charity. The company's statutory accounts for the year ended 31 December 2024 showa profit of £19,264 (31.12.23 - £25,297) with total funds of £24,264 (31.12.23 - £30,297). As at 31 July 2025, profits of £19,264 (31.7.24 - £25,297) have been gifted to the charity.

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |NOTES TO|THE|FINANCIAL|STATEMENTS| |FOR THE YEAR ENDED 31 JULY 2025| |eee10|DEBTORS|oe|ee|er2025|2024| |£E|£| |Trade|debtors|425|3,996| |Due from|subsidiary|company|4,827|-| |Other|debtors|-|-| |Accrued|income|=|a| |Prepayments|903|18,534| |6,155|22,530| |11|CREDITORS:|AMOUNTS|FALLING|DUE|WITHIN|ONE|YEAR|2025|2024| |£|£| |Trade|creditors|1,239|2,106| |Taxation|and|social|security|1:314|1,094| |Other|creditors|271|-| |Accruals|4,696|2,477| |Deferred|income|-|-| |7,517|5,677| |12|ANALYSIS|OF|NET ASSETS|BETWEEN|FUND| |Generali|Designated|Restricted|Total| |funds|funds|funds| |£|£|£|£| |Fixed|assets|OTe|-|-|372| |Current|assets|91,576|-|11,412|102,988| |Current|liabilities|(7,517)|-|(7,517)| |Net|assets|as|at|31|July 2025|84,431|-|11,412|95,843|

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||||||||| |---|---|---|---|---|---|---|---| |ANALYSIS|OF|NET ASSETS|BETWEEN|FUND|-|PREVIGUS YEAR| |General|Designated|Restricted|Total| |funds|funds|funds| |£|2|£|£| |Fixed|assets|5,687|-|-|5,687| |Current|assets|64,879|-|24,717|89,596| |Current|liabilities|-|-|-|0| |Net assets|as|at 31|July 2024|70,566|-|24,717|95,283|

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NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |i|13|MOVEMENT|IN|FUNDS|As|at|As|at| |i|1082024|Income|Expenditure|Transfers|3107 2025| |-| |#Restricted|funds| |Homeless &|Insecure|Housing|9,347|11,479|(1,709)|(12,322)|6,795| |Families|and|Under|5's|fund|8,229|9,810|(753)|(17,286)|-| |Well-being|Café|3,431|-|(328)|(3,103)|-| |Family|Café|920|1,000|(665)|(920)|335| |Wellbeing|For Youth|2,363|-|(720)|(1,156)|487| |Down|With|Friends|427|1,729|(487)|(694)|975| |Singing|for Wellbeing|-|4,800|(4,830)|30|-| |Hypertension|Heroes|-|=|*1,375|-|~|1;375| |SitFridayandClubbe|Fit|,|aae|3,7151,000|(2,270)-|(1,000)-|1,445-| |Total|Restricted|funds|24,717|34,908|(41,762)|(36,451)|11,412| |Designated fund|-|-|-|-|-| |Unrestricted|general|funds|87,419|139,472|(178,911)|36,451|84,431| |Total funds|112,136|174,380|(190,673)|-|95,843|

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“ RESTRICTED FUNDS ' Homeless & Insecure Housed Drop in A further grant the Albert Hunt Trust of £8,000, plus donations and the balance of unspent grants from last year used towards all costs associated with this twice a week drop-in (Operation Manager's salary, rent, food, clothing costs etc.). Hot meals and desserts are provided, while offering shower and laundry facilities and a food parcel once a week.

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Families and Under 5's fund

A grant wasreceived from Maurice & Hilda Laing Charitable Trust and a donation received together with a balance of funds brought forward, supporting all our Families and Under 5’s groups with essential care cost funding. F %

Well-being Café

Grants were received in a previous year to support the running of a wellbeing café for people struggling with isolation/mental health issues, loneliness, isolation, bereavement etc.

Family Café

,

The Bishop Radford Trust provided us with a grant of £1,000 plus unspent funds from last year was used towards the cost of providing free hot meals and desserts for all children and parents attending monthly : Family Café sessions (spent over approx.4 sessions).

Wellbeing For Youth

Brought forward funds from last year used towards all costs for our new Wellbeing for Youth group. The group supports teenagers with many wellbeing issues and this funding allows for a trained therapist to run courses and be available at drop-ins.

Down with Friends

A grant was received from Bailey Thomas Foundation Trust and unspent grants from last year for our Down with Friends group. This group is for babies and children with Down’s Syndrome, providing support, sensory play, therapy etc. for them and their families. The funding is going towards activities, speaker and refreshment costs.

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

RESTRICTED FUNDS - Cont'd

Singing for Wellbeing

A grant received from D'Oyly Carte Charitable Trust to be used for the payment of singing therapists fees.

Hypertension Heroes

A grant received form EK360 to cover the costs of running Hypertension Hero & Smoking cessation sessions.

Friday Club

Grants received form the Charles Hayward Foundation and McCarthy Stone Foundation which are to be used in running the Friday Club, including crafts, activities and trips out.

Sit and Be Fit

A grant received form the Chapman Charitable Trust to provide exercises and social activities to the elderly.

Transfers

The transfers from restricted funds to unrestricted funds represent the cost of running the projects and a contribution towards the costs of running the charity's core activities.

MOVEMENT IN FUNDS - PREVIOUS YEAR

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|||||||||| |---|---|---|---|---|---|---|---|---| |As|at|As|at| |1082023|Income|Expenditure|Transfers|3107 2024| |£|£|&|£|2| |Restricted|funds| |Senior Citizens|9,906|-|(2,625)|(7,281)|-| |Homeless|fund|-|19,200|(2,360)|(7,493)|9,347| |Families|and|Under|5's fund|-|9,250|(1,021)|-|8,229| |Wellbeing|café|fund|4,110|3,000|(1,143)|(2,536)|3,431| |Family|café|-|2,150|(1,230)|-|920| |Community café|-|5,200|-|(5,200)|-| |Ukraine|Drop|In/support|1,600|-|-|(1,600)|-| |Web|Group fund|243|1,250|(1,123)|(370)|-| |Wellbeing|for Youth|-|2,426|-|(63)|2,363| |Down|with|Friends|-|1,050|(623)|=|427| |Friday Club|-|1,000|(1,653)|653|-| |Total|Restricted funds|15,859|44,526|(11,778)|(23,890)|24,717| |Designated|fund| |Project|Development|-|-|-|~|-| |Unrestricted|general|funds|TLSTL|152,714|(166,762)|23,890|87,419| |Total funds|93,436|197,240|(178,540)|-|112,136|

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RESTRICTED FUNDS - PREVIOUS YEAR

Senior Citizens

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A grant of £9,906 was received in the previous year from Philip & Connie Phillips Foundation. This provided funding towards the costs of salary, therapist fees and rents for our Friday Club, Singing 4 Wellbeing (dementia friendly) and Sit & Be Fit classes. These groups are essential for those suffering from loneliness, isolation, bereavement, illness and health issues. The transfer to unrestricted funds represents a contribution towards the rent and salary costs for running these projects.

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 ee ee i ee ee ee ee. RESTRICTED FUNDS - PREVIOUS YEAR - Cont'd

Homeless & Insecure Housed Drop in

We received a grant of £7,000 from The Albert Hunt Trust towards all costs associated with this twice a week drop-in (Operation Manager's salary, rent, food, clothing costs etc.). Hot meals and desserts are provided, while offering shower and laundry facilities and a food parcel one a week. A £12,200 grant was also received from Nationwide towards all core costs, consumables etc as per above to ensure the continued running of our essential drop-in sessions.

Families and Under 5's fund

A grant was received from The Lawson Trust for £8,000 again, supporting all our Families and Under 5's groups with essential care cost funding. A £1,250 grant received from The Woodward Trust was also used to support all the Families and Under 5's work with core cost support.

Well-being Café

Grants were received in a previous year from the Phillips Foundation (£4,200) and The National Lottery Community Fund (£9,550) and a grant of £3,000 was received in the current year from Souter Charitable Trust to support the running of a wellbeing cafe for people struggling with isolation/mental health issues, loneliness, isolation, bereavement etc. to support the running of a wellbeing café for people struggling with isolation/mental health issues to meet and engage in activities together.

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Family Café

Asda Foundation provided us with a £600 grant that was used towards the cost of providing free hot meals and desserts for all children and parents attending monthly Family Café sessions (spent over approx. 4 sessions). KCC via Broadstairs Town Council provided us with a grant of £1,550 which is being used towards healthy food vouchers and nappy costs for families struggling with the Cost-of-Living-Crisis in our local community.

Café

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A grant for £5,200 was received from The Clothworkers' Foundation to cover the cost of a new essential kitchen cooker hood to comply with new legislation. The cooker hood has been treated as a fixed asset and therefore is shown on the balance sheet and therefore a transfer has been made to unrestricted funds representing the cost of it.

Ukraine Drop-in

A grant was received last year from Kent County Council Homes for Ukraine for £2,000. The grant was to be used further communication and support between and for Ukraine families who sought asylum in the UK in the Thanet area. The families were able to meet together in the café area and have access to people who could help with their difficulties in communication with the authorities and understanding bills etc. There was an amount unspent of £1,600 and it was agreed with the Funder that this could be used to support the Gap Project generally and therefore this amount has been transferred to general funds.

WEB Group fund

The Woodroffe Benton Foundation provided funding of £1,250 towards all costs for our WEB group, which meets fortnightly and is for adults with additional needs. Funds went towards the Operations Manager's salary , rental and consumables.

Wellbeing for Youth

A grant for £2,426 has been received from CT10 Charities towards all costs for our new Wellbeing for Youth group set up this year. The group supports teenagers with many wellbeing issues and this funding allows for a trained therapist to run courses and be available for drop-ins.

Down with Friends A grant was received from KCC for £1,050 for our new Down with Friends group, started in January 2024. This group is for babies and children with Down's Syndrome, providing support, sensory play, therapy etc. for them and their families. The funding is going towards activities, speaker and refreshment costs.

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GAP - ATHANET COMMUNITY PROJECT . Page 18 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 : ne RESTRICTED FUNDS - PREVIOUS YEAR - Cont'd Friday Club : A grant of £1,000 was provided by The Barchester Charitable Foundation, providing funds towards the cost of travel, activities and refreshments for our Friday Club. Transfers The transfers from transfers from from restricted funds to unrestricted funds represent the cost of running the the cost of running the cost of running the of running the running the the projects and and contribution towards the costs of running running the charity's core activities. 14 RELATED PARTY TRANSACTIONS TRANSACTIONS During the year the year the the charity received a donation of £19,264 £19,264 (2024 - £25,297) £25,297) from the charity's trading trading subsidiary (Gap (Gap Project Trading Company Limited). During the year the charity set up another wholly owned subsidiary company (Gap Community Café Ltd) which was incorporated on 1 July 2025 to run the Café. As from 1 July 2025 the income, expenses and assets relating to the Café were moved to this new company. As at 31 July 2025 the charity was owed £4,827 from the Gap Community Cafe Ltd. pO

ne

The transfers from transfers from from restricted funds to unrestricted funds represent the cost of running the the cost of running the cost of running the of running the running the the projects and and a contribution towards the costs of running running the charity's core activities.

14 RELATED PARTY TRANSACTIONS TRANSACTIONS

During the year the year the the charity received a donation of £19,264 £19,264 (2024 - £25,297) £25,297) from the charity's trading trading - subsidiary (Gap (Gap Project Trading Company Limited).

There were no other transactions with related parties during the year under review or the’preceding year.

RB

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